Dampak pandemi Covid-19 sangat mempengaruhi pertumbuhan ekonomi.  Adanya kebijakan karantina kesehatan, sosial distancing, maupaun Pembatasan Sosial Berskala Besar PSBB) sangat berpengaruh terhadap aktifitas sektor pariwisata dan manufaktur sehingga menyebabkan pertumbuhan ekonomi melambat. Tenaga kerja berkurang, pengangguran dan kemiskinan meningkat akan menyebabkan penerimaan negara berupa pajak penghasilan (PPh) berkurang. Kelangkaan dan terlambatnya bahan baku dari China dapat menyebabkan kenaikan harga produk dan memicu inflasi. Penelitian ini dilakukan menggunakan metode kualitatif. Pendekatan kualitatif dilakukan untuk menghasilkan uraian yang mendalam tentang ucapan, tulisan, dan perilaku yang dapat diamati dari suatu individu kelompok masyarakat, dan organisasi dalam suatu konteks tententu yang dikaji dari sudut pandang yang utuh, komprehensif, dan holistik. Kebijakan fiskal pemerintah untuk mencapai target penerimaan negara yaitu merevisi target penerimaan pajak, menyusun ulang alokasi penerimaan negara dalam APBN 2020  dan menerapkan pajak digital untuk kegiatan melalui media elektronik. Dari sisi pengeluaran, pemerintah akan melakukan refocusing dan revisi anggaran untuk menekan angka defisit APBN untuk membantu pembiayaan pemerintah yang telah melakukan 3 kali stimulus Anggaran yaitu  Februari sebesar  Rp 8,5 triliun untuk memperkuat ekonomi dalam negeri melalui sektor pariwisata, Maret sebesar  Rp 22,5 triliun. berupa kebijakan fiskal dan nonfiskal untuk menopang sektor industri dan memudahkan ekspor-impor dan akhir bulan  Maret sebesar Rp 405,1 triliun untuk kebijakan kesehatan.

The food and beverage sector is a sector that is in great demand by investors, considering that business developments in this sector continue to experience significant growth, which is the main attraction for local and foreign entrepreneurs to invest in this sector. The rapid development of the food and beverage sector will make companies compete with each other in order to maintain and increase company value. This effort is certainly a problem for the company, because it relates to the funds that will be used. The purpose of this study was to examine and analyze the effect of the current ratio and debt to equity ratio on firm value through return on assets. The method used in this research is quantitative research, and the nature of the research is explanatory. The data collection technique used is documentation. The types and sources of data are secondary data in the form of financial statements of companies in the food and beverage sector published by the Indonesia Stock Exchange for the period 2017-2020. The research data was tested using Partial Least Square (Software Smart PLS). the conclusion of this study is that the current ratio and debt to equity ratio have no effect on company value. Return on assets is not able to mediate the effect of the current ratio on company value. Return on assets is able to mediate the effect of debt to equity ratio on company value.

This study aims to examine and analyze the effect of Tax Avoidance, Company Size and Asset Structure on Capital Structure with Return On Equity as a mediating variable in public BUMN companies listed on the IDX for the period 2017 - 2021. This study is a quantitative study with the documentation method. The population of this research is state-owned companies that go public listed on the Indonesia Stock Exchange during the 2020 period, totaling 15 companies. The sample of this research is 12 companies selected by purposive sampling technique. Data analysis used path analysis with SPSS as the analysis tool. The results show that 1) Tax Avoidance has a negative effect on Return On Equity, 2) Firm Size has a positive effect on Return On Equity, 3) Asset Structure has no effect on Return On Equity, 4) Tax Avoidance has no effect on Capital Structure, 5) Size Companies have a positive effect on Capital Structure, 6) Asset Structure has no effect on Capital Structure, 7) Return On Equity has no effect on Capital Structure, 8) Return On Equity as an intervening variable is not able to significantly mediate Tax Avoidance on Capital Structure, 9) Return On Equity as an intervening variable is not able to significantly mediate Firm Size on Capital Structure and 10) Return On Equity as an intervening variable is not able to significantly mediate Asset Structure on Capital Structure.

This study aims to partially analyze the effect of compensation, leadership style and professional competence on the level of turnover intention of employees of RSU Royal Prima Medan, knowing the effect of compensation, leadership style and professional competence on the level of turnover intention of employees of RSU Royal Prima Medan. This research is a quantitative descriptive study with a questionnaire instrument conducted with a population of 87 permanent employees, the determination of the sample using a saturated sample so that the research sample is as much as. 87 people. The data analysis technique used is Path Analysis and is supported by Sobel Test calculations. The results of the research analysis show that based on the regression equation model 1 compensation, leadership style, professional competence have a positive and significant influence on employee turnover intention at Royal Prima Hospital Medan. Based on the regression equation model 2, compensation, leadership style, professional competence have a significant effect on turnover intention. Based on the regression equation model 1 and 2 that organizational commitment is able to intervene in the influence of compensation, leadership style and professional competence on the level of employee turnover intention of the Royal Prima General Hospital Medan.

The impact of financial performance and dividend policy on company value is the subject of numerous studies in corporate finance, although the findings are still conflicting. Therefore, this study aims to analyze factors affecting the company values of manufacturing companies listed on the Indonesia Stock Exchange. The sample of this study is 31 manufacturing companies that were listed on the Indonesian Stock Exchange (IDX) in 2016-2020. This study uses quantitative secondary data, particularly financial reports published by manufacturing companies on the Indonesian Stock Exchange (IDX) website (https://www.idx.co.id/). Structural Equation Modeling with Partial Least Square (SEM-PLS) is the analytical model used in this study. The independent variables in this study are Liquidity (X1) (represented by the Current Ratio (CR)), Leverage (X2) (represented by the Debt to Equity Ratio (DER)), and Profitability (X3) (represented by the Return on Assets (ROA)). The dependent variable in this study is Company Value (Y), represented by the Price-to-Book Value (PBV). The mediating variable in this study is Dividend Policy (Z), represented by the Dividend Payout Ratio (DPR). The results show that liquidity does not affect company value; profitability and leverage have effects on company value with a positive direction; dividend policy does not affect company value; liquidity, leverage, and profitability do not affect dividend policy, and the relationship between liquidity, leverage, and profitability and company value cannot be mediated by dividend policy. This study contributes to the literature by giving a deeper understanding of factors affecting company value. Companies should optimize leverage and maximize profitability to maximize company value.